Whereas, the State Government considers it necessary that the following amendments in the Madhya Pradesh VAT Rules, 2006 should be made at once without previous publication in the official Gazette;

Now, therefore, in exercise of the powers conferred by Section 71 of the Madhya Pradesh VAT Act, 2002 (No. 20 of 2002), the State Government, hereby, makes the following further amendments in the Madhya Pradesh VAT Rules, 2006, namely :

AMENDMENTS

In the said rules,-

(1) In rule 9,-

(i) in sub-rule (1), for the bracket and figure "(1)", the brackets, figures, letters and word "(1), (1A), (1AA) and (1B)" shall be substituted;

(ii) after sub-rule (1), the following proviso shall be inserted, namely :

"Provided that where a registered dealer has purchased goods specified in Part III of Schedule II from a registered dealer in whose hands the goods were tax-paid goods, the claim in respect of input tax rebate shall not be required to be qualified by a bill, invoice or cash memorandum issued by the selling registered dealer indicating therein separately the amount of tax and the input tax rebate shall be claimed by or be allowed to the registered dealer in respect of fifty percent of the purchase price."

(2) After rule 9, the following rule shall be inserted, namely :

"9-A. Determination of value of land and market value under Section 9-B.

(1) The value of the land assigned to a building shall be the value of the land as on the date of sale or lease of the building.

(2) In case the land has been acquired by way of purchase, the value of the land as on the date of sale or lease of the building shall be computed by applying one percent per month appreciation to the purchase value of the land, but in no case the value of the land shall exceed one hundred fifty percent of the purchase value of the land or the market value of the land, whichever is less :

Provided that the appreciation shall be computed on the basis of completed months.

(3) In case the land has been acquired otherwise than by way of purchase, the value of the land as on the date of sale or lease of the building shall be the market value of the land.

(4) In case of sale or lease of part of a building, the value of land shall be computed proportionately.

(5) For the purpose of sub-rule (1) and (4) the value of land shall include the proportionate value of land related to common area facilities like road, parking, community hall, etc.

(6) For the purpose of Section 9-B and this rule, the market value shall be the value computed on the basis of guidelines prepared under the Madhya Pradesh Preparation And Revision of Market Value Guideline Rules, 2000."

(3) After rule 11-A, the following rule shall be inserted, namely :

"11-B. Application for grant of enrolment certificate under Section 9-B.

An application for grant of an enrolment certificate under Section 9-B shall be made in Form 6-A in duplicate to the Registering Authority and the enrolment certificate shall be in Form 7-A."

(4) After rule 21, the following rule shall be inserted, namely :

"21-A. Returns by a builder under Section 9-B.

Every registered/enrolled builder shall furnish to the appropriate Commercial Tax Officer or any other officer authorised by the Commissioner in this behalf for each quarter of a year a quarterly return in Form 10-B within thirty days from the date of expiry of the quarter to which the return relates. In the returns furnished, the builder shall mention correctly the TIN of self and the dealers from whom the goods have been purchased. Every such return shall be accompanied by a Challan in Form 26 or e-Receipt in Form 26-A in proof of the full payment of tax payable according to such return. In case of electronic filing of return, the verification of return shall be in Form 10-C."

(5) After rule 46, the following rule shall be inserted, namely :

"46-A. Higher authority for the purpose of sub-section (1) of Section 34.

Higher authority for the purpose of sub-section (1) of Section 34 shall be in case of Assessing Authority being Deputy Commissioner, Zonal Additional Commissioner and in case of Assessing Authority being up to the rank of Assistant Commissioner, Divisional Deputy Commissioner."

(6) In rule 56, in the table, after serial number 18, the following serial number and entries relating thereto shall be inserted, namely :

(7) After Form-6, the following Form shall be inserted, namely :

"FORM 6-A

[See rule 11-B]

Application for grant of Enrolment Certificate under Section 9-B of
the Madhya Pradesh VAT Act, 2002

To,

The ...................(designation)

..........................Circle

I request to grant enrollment and issue an enrolment certificate for my firm/organisation named..........................................as builder under Section 9-B of the Madhya Pradesh VAT Act, 2002. The particulars of my firm/organisation are given below :

Part A : Basic Information

Part B: Details of Proprietor/Partners/Directors/Coparceners of the firm/organisation

Part C : Attested Photographs of Proprietor/Partners/Directors/ Coparceners of the firm/organisation

Part D : Details of Additional Places of Business

Part E: Details of Bank Accounts

Part F: Details of Registration/licence with other departments

Part G: Details of property and interest in some other business inside State

Part H: Details of property and interest in some other business outside State

Part I: Person authorised to sign on application/communication with Department of Commercial Tax

Declaration

I ............................................ (Name) being ............................ of the above business firm do hereby declare that the information and particulars given above in this application are true and correct to the best of my knowledge and belief.

Part J: Verification by 2 already registered / enrolled persons

(1) I.................................S/o..............................being authorized signatory of M/s .................................. holding TIN.....................do hereby declare that I know the applicant(s) of this application form personally and I believe that particulars given in this application form are true and correct.

(2) I.................................S/o..............................being authorized signatory of M/s .................................. holding TIN.....................do hereby declare that I know the applicant(s) of this application form personally and I believe that particulars given in this application form are true and correct.

Acknowledgement

Received an application in Form 6-A for grant of registration certificate under Section 9-B of the Madhya Pradesh VAT Act, 2002 along with an affidavit and an copy of challan no. ......................... dated ........................... for Rs. .................. in proof of payment of registration fee from Shri .......................

Code for Box 5

Check List of Enclosures :

(8) After Form-7, the following Form shall be inserted, namely :

"FORM 7-A

[See Rule 11-B]

ENROLMENT CERTIFICATE

TIN :

1. This is to certify that M/s............................................................, whose principal place of business is situated at .................................. (address), is enrolled as builder under Section 9-B of the Madhya Pradesh VAT Act, 2002, with effect from ............... (date)

2. The nature of business is construction of buildings for sale or lease

3. The builder has additional places of business at

(9) After Form 10-A, the following Forms shall be inserted, namely :

"FORM 10-B

Return

[See Rule 21-A]

(Original/Revised)

Payment Details :

Refund Adjustment Order (R.A.O.) Details :

Part D : List of sale or lease

Part E : Dealer-wise purchases within the State exceeding rupees 25,000 in the quarter, of goods specified in Schedule II

Part F : Details of Total Purchases

Declaration

I...........................(name) being...............................of the above business firm do hereby declare that, -

(i) the information and particulars given above in this return are true and correct to the best of my knowledge and belief;

(ii) the input tax rebate claimed is supported by bills/invoice/cash memos issued by the selling registered dealers indicating therein separately the amount of tax collected.

(iii) the information contained as general information in this return Form is latest and I authorise the authority to amend my enrollment/registration details on the basis of this information.

For Office Use Only

ACKNOWLEDGMENT

Return in Form 10-B Receipt Number : .............................

Date : / /

Quarter/month of F.Y. TIN

Name of the Builder and address

(Affix seal)

Circle office

Signature of receiving Official

(Employee ID : ..........)"

FORM 10-C

[See Rule 21-A]

Return verification Form

Declaration

I.............................(Name) being..................................of the above business firm do hereby declare that the information and particulars given in the return which has been transmitted electronically by me vide acknowledgement number mentioned above are true and correct to the best of my knowledge and belief.

For Office Use Only

ACKNOWLEDGMENT

Return in Verification Form 10-C Receipt Number : .....................Date : / /

Quarter/month of F.Y. TIN

Name of the Dealer and address

(Affix seal)

Circle office

Signature of receiving Official

(Employee ID : ..........)"